Members of parliament (MPs) often decide on their own salaries. Voters dislike self-serving politicians, and politicians are keen to gratify their voters. In line with the political business cycle theories, politicians thus may well delay deciding on increases in salaries until after elections....

Das vorliegende Papier nimmt die starke Entwicklung bei den Steuersätzen seit 2006 zum Anlass, die Berücksichtigung der Einnahmen aus der Grunderwerbsteuer im Finanzausgleich zu untersuchen. Im Rahmen einer Simulationsanalyse wird die Entwicklung von 2006 bis 2016 nachvollzogen. Die Ergebnisse...

The political business cycle theories describe that election-motivated politicians manipulate economic policy-making. Election cycles occur in many fiscal variables, for example tax rates. I examine whether electoral motives influence communal fees in Germany. Fees have to be paid for the use of...

The dissertation consists of six self-contained chapters that are related to selected incentives in fiscal federalism by using the example of the federal system in Germany. The dissertation elaborates on political as well as fiscal incentives. Chapters 2 and 3 examine election cycles, based on...

This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...

In Deutschland wurden in den vergangenen 70 Jahren mehr als 15 000 Kilometer Bahnstrecken abgebaut. Das entspricht fast der dreifachen Länge des heutigen Streckennetzes in Nordrhein-Westfalen. Mehr als jeder vierte Streckenkilometer wurde damit seit 1955 stillgelegt – und das in Ost- wie...

This paper exploits the devolution of taxing powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides incentives...

This paper explores the role of fiscal equalization as a driver of states’ tax policy in Germany. We argue that fiscal redistribution of tax revenues provides an incentive for states to increase their tax rates. The analysis exploits differences in the degree of fiscal redistribution among the...

This paper exploits a recent devolution of tax setting powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy. Based on an analysis of the system of fiscal equalization transfers, we argue that the redistribution of revenues provides...

Das 46. Ökonomenpanel von ifo und FAZ widmet sich dem Wirtschaftsstandort Deutschland. Im internationalen Vergleich bewerten die Ökonominnen und Ökonomen den Wirtschaftsstandort Deutschland mit einer Durchschnittsnote von 3,4. Die Mehrheit der Teilnehmerinnen und Teilnehmer sieht zwar bei den...